(b)

Audit of component
Generally up to 1 mark for each action and each implication for the Hopper Group explained.
– Consideration of significance to group
– Discuss matter with component auditor
– Discuss matter with management of Seurat Sweeteners Co or the Hopper Group
– Sufficiency of audit evidence
– Calculation of materiality
– Materiality to the Hopper Group
– No modification to the Hopper Group audit report
– Potential communication to those charged with governance
Maximum marks 6